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LOUISVILLE & N. R. CO. v. PUBLIC SERVICE COMMISSION

Nos. 78-1308, 78-1332 and 78-1339.

631 F.2d 426 (1980)

LOUISVILLE AND NASHVILLE RAILROAD CO. et al., Plaintiffs-Appellees, v. PUBLIC SERVICE COMMISSION and State Board of Equalization of Tennessee, Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided September 26, 1980.

Attorney(s) appearing for the Case

Eugene W. Ward, Gen. Counsel, Tennessee Public Service Commission, Brooks McLemore, Atty. Gen. of Tennessee, Everett H. Falk, Deputy Atty. Gen., William Leech, Atty. Gen., Nashville, Tenn., for defendants-appellants.

Robert C. Moore, Louisville & N. R. Co., Louisville, Ky., Tyree B. Harris, Nashville, Tenn., Everett Gibson, Gregory G. Fletcher, Memphis, Tenn., Dan E. McGugin, Jr., Nashville, Tenn., for plaintiffs-appellees in No. 78-1308.

John P. Long, Metropolitan Atty., Nashville, Tenn., for amicus curiae, The Metropolitan Government of Nashville and Davidson County.

John W. Kelley, Ortale, Kelley, Herbert & Crawford, Nashville, Tenn., for plaintiffs-appellees in No. 78-1332.

W. W. Berry, Jr., Bass, Berry & Sims, Nashville, Tenn., Raymond Whitaker, Jr., South Central Bell Tel. Co., Nashville, Tenn., for plaintiffs-appellees in No. 78-1339.

Before CELEBREZZE and KEITH, Circuit Judges, and PHILLIPS, Senior Circuit Judge.

HARRY PHILLIPS, Senior Circuit Judge.

The Public Service Commission and the State Board of Equalization of Tennessee seek reversal of the orders of the United States District Court for the Middle District of Tennessee with respect to ad valorem tax assessments. The district court enjoined certification of valuations or assessments or taking other action to enforce the 1977 ad valorem property tax assessments on properties of the taxpayers except to the extent that...

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